CODE OF VIRGINIA

SCOPE OF TRANSIENT OCCUPANCY TAX (§ 58.1-3843)

Notwithstanding any other provision of law, general or special, the tax imposed
on transient room rentals pursuant to the authority of this article shall be
imposed only for the occupancy of any room or space that is suitable or intended
for occupancy by transients for dwelling, lodging, or sleeping purposes.

HISTORY: 2006, c. 216.